The taxpayer is usually the person listed as the vehicle operator in the Vehicle Register. If that person has died, no longer exists, or has been closed down, the taxpayer is the person who actually uses the vehicle. The taxpayer can also be someone who uses a vehicle that is part of the state’s material reserves, or an organizational unit (including a permanent establishment) of a person with a registered company abroad. If more than one person is responsible for the same vehicle, they are all equally responsible for paying the tax.